AANZFTA Update: Exports with 3rd Party Invoicing


New Zealand Customs have advised that the AANZFTA parties are agreed (1) on the information required on AANZFTA Certificates of Origin for business operating scenarios when the business entity (2) issuing the invoice, to be presented by the importer to claim preference under AANZFTA, is in a different country to the exporter (3).

Applicants of AANZFTA Certficates of Origin in New Zealand for 3rd Party scenarios should:

  • Tick "Subject to Third Party Invoice" in Box 13 and provide: 
  • Name of 3rd Party (issuer of the invoice) in Box 7
  • Number and date of the invoice (issued by the named 3rd Party) in Box 10. (4)


(1)  Sub-Committee on Rules of Origin under AANZFTA at its meeting held from 29 April - 2 May 2019.

(2)  When the business entity issuing the invoice is a branch of the same company as the exporter, but located in a different country, this is deemed a 3rd party transaction and above procedure is to be followed with the 'branch' to be named as the 'third party'

(3)  When the business entity issuing the invoice and the exporter are both domiciled in New Zealand, ticking "Subject to Third Party Invoice" in Box 13 is not mandatory.

(4)  When the Invoice number and date issued by the named 3rd Party is not available to the exporter, then the exporter should provide their own invoice number and date.


8 August 2019

Note:   Only the name of the Third Party is required on an AANZFTA Certificate of Origin (Reference Overleaf Notes 9). Neither country nor address of the Third Party is required.  From time to time importers issue requests in error based on the requirements of the ASEAN Trade in Goods Agreement (ATIGA) Form D, which does require the country of the Third Party.

June 2020